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U.S. Tax Court Opinions

The United States Tax Court is a federal court of record established under Article I of the U.S. Constitution that hears disputes between taxpayers and the IRS. Opinions on this page are ingested verbatim from DAWSON, the Tax Court’s public case-management and opinion-search system, via its public API.

T.C. Opinion (1,643)Memorandum Opinion (11,159)Summary Opinion (2,899)Bench Opinion (1,854)

324 opinions indexed · filter: Dean · SOP · showing most recent 100.

Docket No. 5599-13 · 7/21/2014 · Summary Opinion · Dean
Ina Farka, Petitioner
Docket No. 4122-12 · 7/10/2014 · Summary Opinion · Dean
Leonard B. Simpson & Jennifer A. Simpson, Petitioners
Docket No. 8728-13 · 7/10/2014 · Summary Opinion · Dean
Patricia Diane Ross, Petitioner
Docket No. 8552-13 · 7/7/2014 · Summary Opinion · Dean
Juanita E. Jackson, Petitioner, Burt Jackson, Intervenor, Petitioners
Docket No. 4382-13 · 7/3/2014 · Summary Opinion · Dean
Derrick James Ballard-Bey, Petitioner
Docket No. 8218-13 · 6/18/2014 · Summary Opinion · Dean
Rhonda Denise Peppers & Lamarr Peppers, Petitioners
Docket No. 2139-13 · 5/29/2014 · Summary Opinion · Dean
Christopher Stanback, Petitioner
Docket No. 27607-12 · 5/7/2014 · Summary Opinion · Dean
John H. Chisolm & Dionne Chisolm, Petitioners
Docket No. 5063-13 · 5/7/2014 · Summary Opinion · Dean
Jason Daniel Abelitis & Jaime Ann Abelitis, Petitioners
Docket No. 19718-12 · 4/14/2014 · Summary Opinion · Dean
Michael S. Tocher & Tracy A. Tocher, Petitioners
Docket No. 6433-11 · 4/10/2014 · Summary Opinion · Dean
Derek W. Somogyi, Petitioner
Docket No. 1764-12 · 2/26/2014 · Summary Opinion · Dean
Thomas Wesley Alexander & Sylvia Alexander, Petitioners
Docket No. 4280-12 · 1/30/2014 · Summary Opinion · Dean
Curtis Jay Richardson & Victoria J. Richardson, Petitioners
Docket No. 12982-12 · 1/14/2014 · Summary Opinion · Dean
Albert & Nai-Fen Chen, Petitioner
Docket No. 16691-12 · 12/17/2013 · Summary Opinion · Dean
Efstratios Aivatzidis & Marilyn Cribbs Piek, Petitioners
Docket No. 19960-12 · 11/25/2013 · Summary Opinion · Dean
James Alton Tucker, Petitioner
Docket No. 8828-12 · 11/21/2013 · Summary Opinion · Dean
Jose A. Alonso, Petitioner
Docket No. 5047-12 · 7/23/2013 · Summary Opinion · Dean
Jesse & Patricia M. Bugarin, Petitioner
Docket No. 5492-12 · 7/3/2013 · Summary Opinion · Dean
Jean Marie & Yves Raymond Fontayne, Petitioner
Docket No. 1389-09 · 4/1/2013 · Summary Opinion · Dean
Susan Kathleen Cunningham, Petitioner
Docket No. 25639-11 · 2/25/2013 · Summary Opinion · Dean
Alan Dwayne Berns, Petitioner
Docket No. 12697-12 · 10/31/2012 · Summary Opinion · Dean
Scott V. White, Petitioner
Docket No. 19072-11 · 10/25/2012 · Summary Opinion · Dean
Gary Wayne Doolittle, Petitioner
Docket No. 7928-09 · 8/27/2012 · Summary Opinion · Dean
Kumar Anthony Peries & Janna Iskakova Peries, Petitioners
Docket No. 23184-10 · 8/27/2012 · Summary Opinion · Dean
Kumar Anthony Peries & Janna Iskakova Peries, Petitioners
Docket No. 1419-11 · 8/13/2012 · Summary Opinion · Dean
Larry Gibson Beach, Petitioner
Docket No. 13398-10 · 7/31/2012 · Summary Opinion · Dean
James A. & Frances A. Adams, Petitioner
Docket No. 11692-10 · 7/30/2012 · Summary Opinion · Dean
Princess G. McLeod, Petitioner
Docket No. 1948-11 · 7/26/2012 · Summary Opinion · Dean
Charles Grant & Elizabeth A. Beech, Petitioner
Docket No. 3843-11 · 6/4/2012 · Summary Opinion · Dean
Kuei H. Lee & Yurn W. Pai, Petitioners
Docket No. 7699-10 · 5/22/2012 · Summary Opinion · Dean
Andrea Marie Hall a.k.a. Andrea Marie Darabasz, Petitioners
Docket No. 13811-10 · 5/1/2012 · Summary Opinion · Dean
Donald R. Leak, Petitioner
Docket No. 27374-10 · 4/30/2012 · Summary Opinion · Dean
Robert R. Hammond, Petitioner
Docket No. 23314-10 · 4/26/2012 · Summary Opinion · Dean
Ifeanyi David & Ann Ada Onyekwena, Petitioner
Docket No. 23646-10 · 4/17/2012 · Summary Opinion · Dean
Jeffrey S. Carter & Kandie Anderson, Petitioners
Docket No. 25692-10 · 3/27/2012 · Summary Opinion · Dean
Benjamin C. Sotuyo & Cristina C. Caro, Petitioners
Docket No. 9036-10 · 3/21/2012 · Summary Opinion · Dean
William & Lisa Porch, Petitioner
Docket No. 10680-10 · 3/1/2012 · Summary Opinion · Dean
Carl A. & Doris J. Oser, Petitioner
Docket No. 16814-10 · 2/27/2012 · Summary Opinion · Dean
David Charles Ladehoff, Petitioner
Docket No. 20072-08 · 2/2/2012 · Summary Opinion · Dean
Samuel C. & Linda P. Johnson, Petitioner
Docket No. 27783-10 · 1/30/2012 · Summary Opinion · Dean
Kevin Allen Hudgins, Petitioner
Docket No. 2390-10 · 12/12/2011 · Summary Opinion · Dean
Abdelrahman Rabie, Petitioner
Docket No. 15834-09 · 11/28/2011 · Summary Opinion · Dean
Jeffrey Gunn, Petitioner
Docket No. 25050-09 · 11/21/2011 · Summary Opinion · Dean
Lori Menefee, Petitioner
Docket No. 3203-10 · 10/24/2011 · Summary Opinion · Dean
Nataliya I. Zhyrova, Petitioner and David S. Thompson, Intervenor, Petitioners
Docket No. 30252-08 · 10/24/2011 · Summary Opinion · Dean
Cecil & Patricia Kirkpatrick, Petitioner
Docket No. 7052-10 · 10/24/2011 · Summary Opinion · Dean
Roger K. Ciafre, Petitioner
Docket No. 5831-10 · 10/24/2011 · Summary Opinion · Dean
Sharon R. Wright, Petitioner
Docket No. 6009-10 · 9/22/2011 · Summary Opinion · Dean
Albert J. & Lourdes E. Flores, Petitioner
Docket No. 17042-09 · 9/14/2011 · Summary Opinion · Dean
Edward K. & Jeri L. Glover, Petitioner
Docket No. 8299-10 · 8/17/2011 · Summary Opinion · Dean
Farrokh & Marianne B. Peimani, Petitioner
Docket No. 8607-10 · 8/15/2011 · Summary Opinion · Dean
Christopher Peterson Johnson, Petitioner
Docket No. 9316-10 · 7/25/2011 · Summary Opinion · Dean
Richard Mondello & Wipapan Konchom, Petitioners
Docket No. 25951-08 · 7/19/2011 · Summary Opinion · Dean
Jac E. & Cynthia L. Baker, Petitioner
Docket No. 21304-09 · 7/6/2011 · Summary Opinion · Dean
Aris Valdis & Marilyn Jane Jende, Petitioner
Docket No. 30038-09 · 7/5/2011 · Summary Opinion · Dean
Dara Blumenthal, Petitioner
Docket No. 1004-10 · 7/5/2011 · Summary Opinion · Dean
Thomas Alexander & Susan Lorraine Payan, Petitioner
Docket No. 10194-08 · 6/20/2011 · Summary Opinion · Dean
Thomas F. & Wendy Liotti, Petitioner
Docket No. 21287-09 · 5/18/2011 · Summary Opinion · Dean
Russell T. Handy, Petitioner
Docket No. 22992-09 · 4/18/2011 · Summary Opinion · Dean
Francisco Martinez Camarillo, Petitioner
Docket No. 17864-09 · 3/24/2011 · Summary Opinion · Dean
John L. & Myrna L. Parsley, Petitioner
Docket No. 22375-09 · 2/24/2011 · Summary Opinion · Dean
Anietra Y. Hamper, Petitioner
Docket No. 13418-09 · 2/7/2011 · Summary Opinion · Dean
James David Shiley, Petitioner
Docket No. 21480-09 · 1/31/2011 · Summary Opinion · Dean
Rodger L. Gamblin & Kathleen J. Burch, Petitioners
Docket No. 18497-08 · 10/26/2010 · Summary Opinion · Dean
Robert D. Decker, III, Petitioner
Docket No. 341-09 · 10/19/2010 · Summary Opinion · Dean
Collette M. Lewis, Petitioner
Docket No. 15145-09 · 9/27/2010 · Summary Opinion · Dean
Gary Allen & Misa Rozar, Petitioner
Docket No. 10883-09 · 9/9/2010 · Summary Opinion · Dean
Vladimir Shpilrain, Petitioner
Docket No. 13151-09 · 7/29/2010 · Summary Opinion · Dean
Yang Julia Xiang, Petitioner
Docket No. 13223-09 · 7/29/2010 · Summary Opinion · Dean
Dariavash Partovi, Petitioner
Docket No. 19321-08 · 7/26/2010 · Summary Opinion · Dean
Curtis & Annie Riggins, Petitioner
Docket No. 24802-08 · 6/23/2010 · Summary Opinion · Dean
Natarajan Palaniappan & S. Dandamudi, Petitioners
Docket No. 15655-08 · 6/21/2010 · Summary Opinion · Dean
Muhammad Ahmed Alvi, Petitioner
Docket No. 25853-08 · 6/16/2010 · Summary Opinion · Dean
Zdzislaw F. Bednarski, Petitioner
Docket No. 342-09 · 6/10/2010 · Summary Opinion · Dean
Ollie Marie Blade, Petitioner
Docket No. 29132-08 · 6/7/2010 · Summary Opinion · Dean
Sung Huey Mei Hsu, Petitioner
Docket No. 17418-08 · 5/19/2010 · Summary Opinion · Dean
Matthew Harris & Deborah M. Mace-Harris, Petitioners
Docket No. 4002-05 · 5/19/2010 · Summary Opinion · Dean
Dana L. Acoba, Petitioner
Docket No. 23780-08 · 5/3/2010 · Summary Opinion · Dean
Osman & Elmas Sirin, Petitioner
Docket No. 7066-09 · 4/29/2010 · Summary Opinion · Dean
Angela J. Brown, Petitioner
Docket No. 7440-09 · 4/20/2010 · Summary Opinion · Dean
James L. Wright, Petitioner
Docket No. 8950-08 · 4/20/2010 · Summary Opinion · Dean
Andrea Fabiana Orellana, Petitioner
Docket No. 23501-08 · 4/19/2010 · Summary Opinion · Dean
Amanda Gentry, Petitioner
Docket No. 31302-08 · 4/14/2010 · Summary Opinion · Dean
Paul Edward Hendrickson & Cynthia Pusateri-Hendrickson, Petitioners
Docket No. 28875-08 · 4/12/2010 · Summary Opinion · Dean
Tomasz Koziej, Petitioner
Docket No. 28871-08 · 4/12/2010 · Summary Opinion · Dean
Leopold & Maria Koziej, Petitioner
Docket No. 24533-08 · 3/10/2010 · Summary Opinion · Dean
David Paul Morgan, Petitioner
Docket No. 20085-08 · 3/8/2010 · Summary Opinion · Dean
Patricia Conway, Petitioner
Docket No. 19726-08 · 3/2/2010 · Summary Opinion · Dean
Maurice Byles, Petitioner
Docket No. 22015-08 · 2/18/2010 · Summary Opinion · Dean
Dawnee Cochran, Petitioner
Docket No. 28939-08 · 1/26/2010 · Summary Opinion · Dean
Barry Mamoudou, Petitioner
Docket No. 26385-08 · 1/13/2010 · Summary Opinion · Dean
Patricia A. Kelly, Petitioner
Docket No. 1590-08 · 12/3/2009 · Summary Opinion · Dean
Nancy Badayos Magimot, Petitioner
Docket No. 27826-07 · 11/9/2009 · Summary Opinion · Dean
Steven Lenard & Jamie Teague-Lenard, Petitioners
Docket No. 3529-08 · 10/19/2009 · Summary Opinion · Dean
Angela Lee Sloan, Petitioner
Docket No. 18700-08 · 10/13/2009 · Summary Opinion · Dean
Donald Eugene & Solborg Jenfrid Deneselya, Petitioner
Docket No. 7090-08 · 10/5/2009 · Summary Opinion · Dean
John H. Wong, Petitioner
Docket No. 13093-08 · 9/24/2009 · Summary Opinion · Dean
David Timothy & Jennifer F. Heydt, Petitioner
Docket No. 24587-07 · 9/22/2009 · Summary Opinion · Dean
Michael Jay Garcia, Petitioner, and Pamela G. Buzby, Intervenor, Petitioners
Docket No. 4138-08 · 9/21/2009 · Summary Opinion · Dean
Nicholas Damer & Margaret Flynn, Petitioners

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.

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